Definition of income from employment
Aggregation of married persons' incomes
(v) wound and disability pensions granted to members of His Majesty's Forces;
(vi) gratuities granted to members of His Majesty's Forces in respect of services rendered during war.
(vii) any income exempted by order of the Governor-in- Council under section 89;
(viii) the income of any individual who is not resident or is only temporarily resident in the Colony:
Provided in any case that-
(a) a person who stays in the Colony for a period or a number of periods amounting to more than one hundred and eighty days during a year of assessment shall be liable for that year of assessment, and
(b) a person whose stay in the Colony amounts in the aggregate to more than three hundred days during two consecutive years of assessment shall be liable for each such year of assessment.
10. (1) Income from any office or employment includes-
(i) any wages, salary, leave pay, fee, commission, bonus, gratuity, perquisite, or allowance for high cost of living, whether derived from the employer or others, except the value of any holiday warrant, passage, or free conveyance granted by an employer to an employee, or any allowance for the purchase of any such conveyance in so far as it is expended for such purpose;
(ii) the rental value of any place of residence provided rent-free by the employer;
(iii) where a place of residence is provided by an employer at a rent less than the rental value, the excess of the rental value over such rent.
(2) The rental value of any place of residence shall be the rateable value arrived at in accordance with section 6: Provided that for the purposes of sub-section (1) (ii) and (iii), any excess of rental value over one-sixth of the income described in sub-section (1) (i) shall be disregarded.
(3) For the purpose of this Chapter a pension or annuity includes any annual payment not being-
(a) income as defined in subsection (1) of this section, (b) income chargeable to tax under Chapters II, IV or V, (c) a return of capital,
and shall include a pension or annuity which is voluntary or is capable of being discontinued.
11. The income as defined in section 10 of a married woman who is not living apart from her husband under the decree of a competent court or a duly executed deed of separation shall, for the purposes of this Chapter, be deemed to be the income of her husband and shall be chargeable accordingly: Provided that such part of the total amount of the tax charged to the husband as appears to the Commissioner to be charged in respect of the income of the wife may, if necessary, be collected from the wife, notwithstanding that no assessment has been made upon her, and the provisions of this Ordinance as to collection and recovery of tax shall apply accordingly.
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